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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Substantial contribution reporting clarified: include contributors exceeding threshold for audit reports and related persons if available.</h1> For assessment year 2023-24, audit reports in Form No. 10B and Form No. 10BB should list persons qualifying as making a substantial contribution where their total contribution during the previous year exceeds fifty thousand rupees; additionally, details of relatives of such contributors and of concerns in which they have substantial interest may be provided, if available.

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